ARTICLE 17

U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States

Directors' Fees

Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the Board of Directors, or as a designee of a director serving in the capacity of a director, of a company which is a resident of the other Contracting State may be taxed in that other State unless the services are performed in the first-mentioned Contracting State.

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▸Contents — U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996

U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996

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